Gender and Development (GAD) Planning and Budgeting PCW-DBM-NEDA Joint Circular 2012-01 PCW-DILG-DBM-NEDA Joint Memo Circular 2013-01
Leveling and Learning Session on GAD for Potential GAD Resource Pool Members Batch 4 June 24, 2015 ď Ž Icon Hotel, North EDSA, Quezon City
C O V E R A G E
Part 1 – Why do we need to do
gender and development (GAD) planning and budgeting?
Part 2 – How do we go about GAD planning and budgeting?
(elements, processes, procedures for submission, review and endorsement, chargeable and nonchargeable PAPs)
Part 3 – Exercise on filling-up the GPB form
PART
1
3
Why do we need to do GAD planning and budgeting?
Because… 1. DIFFERENCES EXIST IN THE LIFE SITUATION OF WOMEN AND MEN
• Roles, expectations, needs and interests differ due to gender stereotype • Unequal status, inequality as shown in discriminatory law, policies as well as in data and results of programs
2. GENDER ISSUES, WHICH ARE OFTEN OVERLOOKED, HAVE TO BE ADDRESSED
• Apply gender perspective in planning and project development
Because… 3. WE NEED TO PRACTICE GENDERRESPONSIVE GOOD GOVERNANCE
• Government agencies cannot achieve good governance without being transparent, participatory, equitable, and gender-responsive.
4. LIMITED RESOURCES 5
Hence the need to‌. pursue equal opportunities for women and men and ensure equal access to resources and development results abolish unequal structures and practices that perpetuate discrimination and gender inequality
capacitate institutions and people to instill gender perspective
6
Policy Imperatives for GAD planning and budgeting RA 7192 Women in Development and Nation Building Act Joint Memorandum Circular 2004-1 for NGAs, SUCs DBM, NEDA and PCW Joint Circular 2012-1 Guidelines in Preparing GAD Plan and Budget and GAD AR to implement the MCW
7
General Appropriations Act
RA 9710 Magna Carta of Women Act of 2009
Joint Memorandum Circular 2001-01 for LGUs DILG, DBM, NEDA and PCW Joint Memorandum Circular 2013-1 Guidelines on the Localization of the MCW
Women in Development and Nation-Building Act of 1992 (RA 7192) • “A substantial portion of official development assistance funds received from foreign governments and multilateral agencies and organizations shall be set aside and utilized by the agencies concerned to support programs and activities for women” • All government departments shall ensure that women benefit equally and participate directly in the development programs and projects … specifically those funded under official foreign development assistance, to ensure the full participation and involvement of women in the development process”
Women in Development and Nation-building Act of 1992 (RA 7192) •Government departments, including its agencies and instrumentalities shall: – “Include an assessment of the extent to which their programs and/or projects integrate women in development process and of the impact of such programs or projects on women…” – “Ensure the active participation of women and women’s organizations in the development programs and/or projects including … the planning, design, implementation, management, monitoring and evaluation..” – “Collect sex-disaggregated data and include such data in its program/project paper, proposal or strategy”
General Appropriations Act •Directs government agencies to formulate a GAD plan, the cost of which shall not be less than 5% of their yearly budget. “All departments including their attached agencies, offices, bureaus, SUCs, GOCCs, LGUs and other instrumentalities shall formulate a GAD plan designed to empower women and address gender issues…The development of GAD plan shall proceed from gender analysis of policies and programs, review and collection of sex-disaggregated data and consultation with gender advocates and agency women.”
RA 9710 – Magna Carta of Women • GAD programs addressing gender issues and concerns shall be designed and implemented based on the mandate of NGAs and LGUs” (Sec 36.a)
• All agencies, offices, bureaus, SUCs, GOCCs, LGUs and other government instrumentalities shall formulate their annual GAD plans, programs and budgets within the context of their mandates” (Sec 37 A.1.a MCW IRR)
11
Guidelines on GAD Planning and Budgeting • Joint Memorandum Circular 2004-1 for NGAs, SUCs • DBM, NEDA and PCW Joint Circular 2012-1 (Guidelines in Preparing GAD Plan and Budget and GAD AR to implement the MCW) 12
Guidelines on GAD Planning and Budgeting • Joint Memorandum Circular 2001-01 for LGUs • DILG, DBM, NEDA and PCW Joint Memorandum Circular 2013-1 (Guidelines on the Localization of the MCW)
13
PART
2 14
How do we go about GAD planning and budgeting?
Gender-Responsive Planning Is the process of incorporating (identifying and addressing) gender issues: …in the PLANNING PROCESS by: –
1. Generating sex-disaggregated data
–
2. Analyzing the situation with gender lens Being aware of personal and work- environment values Understanding how these values influence your work and decisions Being sensitive to gender issues Involving men and women in the planning process
–
3. Specifically identifying the gender issues
–
4. Addressing the gender issues in the plan Formulating gender-responsive programs and projects Formulating gender-responsive legislations Allocating funds
…. in the PLAN (Document)
15
THE G AD PLAN • A systematically designed set of programs, projects and activities carried out by an agency over a given period of time • It addresses gender issues and concerns of the agency clients and its personnel • It is an integral part of the agency’s annual agency/development Plan
16
ESSENTIAL ELEMENT S IN G AD PLANNING AND BUDGETING 1. Creation and/or Strengthening of the GAD Focal Point System (GFPS)
17
GFP Structure
Composition
Department Secretary; Bureau Directors; Chair of Commissions, etc Existing Agency EXECOM or highest policy making body to be headed by the USEC OR Equivalent positions as may be designated by the agency head Planning, Finance, HRD, Senior technical Officers from operations units, Stat or MIS (may be modified in the Regional and SUC GFPS)
May follow the structure of mother agency or at least have a TWG headed by the Director or equivalent
GFPS Roles and Responsibilities
ESSENTIAL ELEMENT S IN G AD PLANNING AND BUDGETING 2. Build capabilities of agency on GAD -
Gender Sensitivity Sessions/Trainings
-
Gender Analysis and Tools for GA
-
Gender Mainstreaming Tools
-
GAD Planning and Budgeting
-
Harmonized Gender and Development Guidelines
-
Issue Specific Training Sessions
21
ESSENTIAL ELEMENT S IN G AD PLANNING AND BUDGETING 3. Conduct Gender Audit -.
ILO Participatory Gender Audit Tool/Process
-.
Gender Mainstreaming Evaluation Framework
-.
Gender Responsive LGU Ka Ba? (GeRL Tool)
-.
Harmonized GAD Guidelines (HGDG)
4. Institutionalize GAD database and generate sex-disaggregated data
22
GENERAL GUIDELINES IN G AD PLANNING AND BUDGETING 1. Guided by the desired goals and outcomes of national laws and international commitments 2. Synchronize with and form part of the annual planning and budgeting process of agencies and LGUs 3. Utilize approved/existing agency budget to implement GAD PAPs 23
GENERAL GUIDELINES IN G AD PLANNING AND BUDGETING 4. Adopt gender mainstreaming strategy to attain desired outcomes (use of gender analysis tools) 5. The GAD budget, the cost of implementing the GAD plan shall form part of and is not in addition to the NGA and LGUs’ Annual Budget. 6. Led by the GAD Focal Point Mechanism
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STEPS IN FORMULATING THE GAD PLAN AND BUDGET 1.
SET THE GAD AGENDA Central agencies in consultation with their regional and attached agencies shall identify the priority gender issues and/or specific GAD mandates that agencies will respond to over a 3-year period. In consultation with local functionaries/ stakeholders, the LGU GFPS shall set the GAD agenda or identify priority gender issues to be addressed by the LGU during the three-year term of its leadership.
STEPS IN FORMULATING THE GAD PLAN AND BUDGET Priority gender issues may be derived from: Review of national GAD policies and plans Result of the conduct of gender analysis Results of program and project evaluations Review of GAD fund audit results and remaining issues identified in the GAD Accomplishment Reports
STEPS IN FORMULATING THE GAD PLAN AND BUDGET
2.
IDENTIFY APPROPRIATE PAPS TO ADDRESS PRIORITY GENDER ISSUES PAPs may be client focused or organization-focused
In identifying GAD PPAs, priority is given to emerging and/or continuing issues and concerns on:
a. Provision of basic services and facilities to protect and fulfill women’s human rights including right to protection from all forms of violence
b. Women’s economic empowerment, including women’s participation in economic governance
c. Participation in governance and decisionmaking
d. Other provisions of the MCW
STEPS IN FORMULATING THE GAD PLAN AND BUDGET
3. APPLY THE HARMONIZED GAD GUIDELINES: in assessing gender responsiveness of major programs and projects
4. FILL-OUT THE REVISED GAD PB AND GAD AR TEMPLATES: Annex A and B of JMC 2012-01
OLD GPB FORM FOR NGAs (JC 2004-01) GENDER AND DEVELOPMENT (GAD) PLAN FY _____ Department: Agency: Major Final Output: Program/Activity/ Project
Gender Issue/ Concern
(1)
(2)
GAD Objective (3)
Identified GAD Activity (4)
Target / Output (5)
Performance Indicators (6)
TOTAL Prepared by:______________
Approved by:__________________
Date:_________
Recommending Approval:
President:_____________________
Date:__________
_______________________
GAD Budget (7)
NEW GPB FORM FOR NGAs (JC 2012-01) ANNUAL GENDER AND DEVELOPMENT (GAD) PLAN AND BUDGET FY 20____ Agency/Bureau/Office:__________________________ Total GAA of Agency:__________________________ Gender Issue and/or GAD Mandate
Cause of Gender Issue
GAD Result Statement/GA D Objectives
Relevant Agency MFO/
(1)
(2)
(3)
PAP (4)
Department (Central Agency):___________
GAD Activity (5)
Output Performance Indicators and Targets
GAD Budget
Source of Budget
(7)
(8)
(6)
Client-focused
Org-focused
TOTAL
XXX
Prepared by:
Approved by:
Date:
Chairperson, GAD FP System
Head of Agency
Day/Month/year
Responsibl e Unit (9)
OLD GPB FORM FOR LGUs (JMC 2001-01) LGU: Department/Office Calendar Year GAD PPAs
Genderrelated issues addressed
Expected Output/Target Beneficiaries
Implementati Performa OPR on Period nce Indicators
Budget Allocation
Grand Total Prepared By:
Approved By:
Date
NEW GPB FORM FOR LGUs (JMC 2013-01) ANNUAL GENDER AND DEVELOPMENT (GAD) PLAN AND BUDGET FY ______
Region: __________________ Province: __________________ City/Municipality:__________________ Total Budget of LGU: __________________ Total GAD Budget: __________________
Gender Issue/ GAD Mandate (1)
Cause of the Gender Issue (2)
GAD Objective (3)
Relevant LGU PPA (4)
GAD Activity (5)
Performa nce Target (6)
Performan ce Indicator (7)
GAD Budget (8) MOOE
PS
Clientfocused/GAD Mandate Organizationfocused
SUB-TOTAL GRAND TOTAL (MOOE+CO+PS) Prepared by: Chairperson, GFPS-TWG
Approved by: Local Chief Executive
Date: DAY/MM/YEAR
CO
Office of Primary Respons ibility (9)
COSTING AND ALLOCATION OF THE GAD BUDGET 1. At least 5% of total agency and LGU budget under the GAA shall be used to fund GAD PAPs GAD budget is not an additional budget over agency’s total budget GAD budget may be drawn from MOOE, PS and CO of agency
3. GAD budget may be allocated based on any or a combination of the following schemes:
A separate GAD fund to support GAD focused PAPs
A fund to support the integration of GAD perspective in major programs of agencies
A counterpart fund to support gender-responsive ODA funded projects
COSTING AND ALLOCATION OF THE GAD BUDGET
3. 5-30% from ODA should be for GAD supportive PPAs 4. Attributing the cost or a portion of the cost of implementing major programs to the GAD budget
HGG score
Description
Corresponding budget for the year of the program that maybe attributed to the GAD budget
Below 4.0
GAD is not available
0% or no amount of the program budget for the year may be attributed to the GAD budget
4.1-7.9
Promising GAD prospects (conditional pass)
25%
8.0-14.9
Gender sensitive
50%
15.0-19.9
Gender-responsive
75%
20.0
Fully-gender responsive
100%
GUIDE IN COMPLETING THE GAD ACCOMPLISHMENT REPORT • Submitted together with GPB • Prescribed template for GAD AR • Agencies submit 2 copies of GAD ARs to DBM
AR FORM FOR NGAs (JC 2012-01) ANNUAL GENDER AND DEVELOPMENT (GAD) ACCOMPLISHMENT FY ____ Agency/Bureau/Office: ____________ Department (Central Agency) _______________ Total GAA of Agency: _____________ Gender Issue and/or GAD Mandate (1)
Cause of the Gender Issue (2)
GAD Result Statement/ GAD Objective/ (3)
Relevant Agency MFO/ PPA (4)
GAD Activity (5)
Output Performan ce Indicator and Target (6)
Actual Result (outputs and outcome s) (7)
Total Agency Approv ed Budget (8)
Actual Cost/E xpendi ture (9)
Client-focused Organization-focused TOTAL Prepared by: Chairperson, GAD Focal Point
Approved by: Head of Agency
Date Day/Mo/Year
Variance/ Remarks (10)
AR FORM FOR LGUs (JMC 2013-01) ANNUAL GENDER AND DEVELOPMENT (GAD) ACCOMPLISHMENT REPORT FY _____ Region: __________________________ Province: __________________________ City/Municipality: __________________________ Total Budget of LGU: __________________________ Gender Issue/ GAD Mandate
Cause of the Gender Issue
GAD Objecti ve
(1)
(2)
(3)
Relevant LGU PPA
GAD Activity
(4)
(5)
Perfor mance Indicat or
Targe t
(6)
(7)
Actual Result s (8)
Total Appro ved GAD Budge t (9)
Actual Cost or Expendi ture (10)
Clientfocused/ GAD Mandate Orgfocused TOTAL Prepared by: Chairperson, GFPS-TWG
Approved by: Local Chief Executive
Varian ce / Remar ks
Date: DAY/MM/YEAR
(11)
Column 1: Gender Issue / GAD Mandate •
This column lists down the gender issues and/or GAD mandates identified in the previous year’s GAD Plan and Budget (GPB).
•
Gender issues and GAD mandates and commitments that were not previously identified in the GAD plan and budget but were addressed or implemented by the agency shall also be reflected.
Column 2: Cause of the Gender Issue •
This column lists down the causes or reasons for the identified gender issues in the previous year’s GPB.
Column 3: GAD Result Statement/GAD Objective •
This column reflects the results/objectives that the agency intended to achieve in relation to the GAD mandates and/ or gender issues it committed to address in the previous year’s GPB.
Column 4: Relevant Agency MFOs/PPAs •
This column reflects the agency MFOs/PPAs relevant and appropriate to the gender issues and GAD mandate identified in Column 1 of the previous year’s GPB.
Column 5: GAD Activities •
.
This column enumerates the activities or interventions that were undertaken by the agency in response to the identified gender issues, concerns and GAD mandates. GAD activities that are not included in the endorsed GAD Plan and Budget but were implemented by the agency shall also be reflected.
Column 6: Targets •
This column indicates the targets identified in the previous GPB which the agency committed to achieve within a specific period.
Column 7: Actual Results •
This column reflects all the results/outputs of the GAD activities that were conducted and or implemented. It shall provide a description of the change that has occurred after implementing a particular GAD activity. The agency must also indicate the accomplishment of previously identified targets.
Column 8: Total Approved Agency Budget •
This column indicates the actual agency budget. The figure may differ from the amount identified in the PCW-endorsed GAD Plan and Budget.
Column 9: Actual Cost or Expenditure •
This column shows the actual cost or expenditure in implementing the identified GAD activities of the previous GPB. To avoid double counting and attribution, the agency shall provide a breakdown of the expenditure if necessary.
Column 10: Variance/Remarks •
This column shall indicate any deviation from the identified results, activities, targets. The reasons for the deviation as well as the factors that have facilitated or hindered the implementation of the agency's PCW- endorsed GAD Plan and Budget, shall also be cited.
SCHEDULES IN GAD PLANNING AND BUDGETING
N G A
September (2 years before budget year): PCW issues notification letters to all line Departments September-October: Line departments or central agencies issue notification letters to all their attached agencies, bureaus and regional offices; agencies formulate their annual GAD plans and budgets November: Attached agencies, bureaus and regional offices submit their annual GPBs and ARs November-December: Central agencies with field and regional offices, bureaus and attached agencies review all GPBs and GAD ARs January (1 year before budget year): Submission of reviewed GPBs and ARs to PCW. January-February: PCW reviews all submitted GPBs vis-Ă -vis GAD ARs. March: Central agencies submit revised GPBs to PCW for approval and endorsement
SCHEDULES IN GAD PLANNING AND BUDGETING
L G U
January (a year before budget year): LCE shall issue a memorandum order to all LGU
departments/offices for the preparation of their annual GPB and annual GAD AR
January-February: All LGU departments/offices including barangays shall formulate their
GPBs and GAD ARs of the previous year for submission to the LGU GFPS.
March :LGU GFPS TWG of component cities and municipalities shall review and consolidate the GPBs. The consolidated GPBs shall be submitted to the Provincial Planning and Development Offices (PPDO) to ensure the alignment of LGU GAD PPAs to the priorities of the province. Afterward, these shall be submitted to the DILG Regional (Provincial) Offices for review and approval/endorsement .
For provinces, highly-urbanized cities (HUCs) and independent component cities (ICCs), the LGU GFPS TWG shall submit the GPBs to the DILG Regional (Provincial) Office for their review and approval/endorsement.
SCHEDULES IN GAD PLANNING AND BUDGETING
L G U
April - May : DILG approved/endorsed LGU GPB shall be returned to the concerned LGU for integration of the GAD PAPs in the AIP June - July: The following activities are undertaken: i.
Integration of identified gender issues and concerns and GAD goals, strategies, objectives, targets and PPAs of the GPB during the formulation, updating or enhancement of the CLUP/CDP/PDPFP/ELA.
ii.
Review the inclusion of the GAD PPAs of the GPB in the Local Development Investment Program (LDIP) before its approval.
iii.
Issuance of the Budget Call by the LCE to all LGU departments/offices.
July - August: The following activities are undertaken: i.
Integration of the approved GPB in the annual budget proposals of LGU departments/offices; and
iii.
The Local Finance Committee (LFC) shall ensure the integration of the GPB in the LGU budget proposals during the technical budget hearings.
SUBMISSION, REVIEW AND ENDORSEMENT OF AGENCY GAD PLANS AND BUDGETS • Regional offices of national agencies will submit their GPBs to their central office. In the case of SUCs, they will submit their GAD PB to CHED RO for review and transmittal to CHED CO • The central office reviews submissions, forwards these to their mother agency for transmittal to, review and endorsement of PCW • The agency GFPS reviews all submitted GPBs • PCW acknowledges GPBs within two (2) working days, and reviews it within 15 days. Agencies are given 30 days to revise and resubmit enhanced GPB • Agencies shall submit their PCW-endorsed GPB and AR to DBM in accordance with the budget call
SUBMISSION, REVIEW AND APPROVAL OF NGA GAD PLANS AND BUDGETS
Agency submits to DBM with the rest of their budget proposal
2
Review and consolidate
1
Central Office/ Mother agency
Review and consolidate
Bureaus/ Central Office
Review and consolidate
Attached Agency/central office
Regional Office
SUC
SUC
Reviews and Endorses (or returns if there are comments or questions)
Regional Office
SUC
SUC
SUC
SUC
SUBMISSION, REVIEW AND APPROVAL OF LGU GAD PLANS AND BUDGETS
BRGY. GPB & GAD AR
MPDO
2
Submit, revise and incorporate GAD PB to annual budget
1
Barangays
3
DILG- LGOO For review and endorsement
Check alignment of Brgy GPB to the priority of the City/ Municipality
SUBMISSION, REVIEW AND APPROVAL OF LGU GAD PLANS AND BUDGETS
LGU GPB & GAD AR
1
Component Cities & Municipalities outside MM
2
Submit, revise and incorporate 31 GAD PB to annual budget
PPDO
Check alignment of M/C GPB to the priority of Province 3
DILG RO
For review and endorsement
SUBMISSION, REVIEW AND APPROVAL OF LGU GAD PLANS AND BUDGETS Provinces, HUCs, ICCs, Municipalities within MM LGU GPB & GAD AR
Review and endorse
DILG Regional Office
Submit, revise and Integrate to AIP
EXPENSES THAT CAN AND CANNOT BE CHARGED/ATTRIBUTED TO THE GAD BUDGET
Expenses that CAN be charged to the GAD budget PAPs included in the PCW-endorsed GAD plan, including relevant expenses such as supplies, travel, food, board and lodging, professional fees among others;
Capacity development on GAD;
Activities related to the establishment and strengthening of enabling mechanisms that support the GAD efforts of agencies (e.g. GAD Focal Point System, VAW desks, among others);
Salaries of agency personnel assigned to plan, implement and monitor GAD PAPs on a full-time basis, following government rules in hiring and creating positions;
Expenses that CAN be charged to the GAD budget Agencies may cost the time spent by GFPS members and of agency personnel doing GAD -related work (e.g. auditors doing audit of GAD funds) and charge this to the GAD budget. Overtime work rendered in doing GAD related PAPs may be compensated through a compensatory time off (CTO), following government accounting and auditing rules and regulations;
Salaries of police women and men assigned to women’s desks;
Agency programs to address women’s practical and strategic needs (e.g. daycare center, breastfeeding rooms, crisis or counseling rooms for abused women);
Expenses that CAN be charged to the GAD budget Consultations conducted by agencies to gather inputs for and/or to disseminate the GAD plan and budget;
Payment of professional fees, honoraria and other services for gender experts or gender specialists engaged by agencies for GAD-related trainings and activities; and
IEC activities (development, printing and dissemination) that support the GAD PAPs and objectives of the agency.
Expenses that CANNOT be charged to the GAD budget PAPs that are not in the agency’s PCW-endorsed GAD plan;
Personal services of women employees UNLESS they are working full time or part time on GAD PAPs;
Honoraria for agency GAD Focal Point System members or other employees working on their agency GAD-programs;
Salaries of casual or emergency employees UNLESS they are hired to assist in GAD related PAPs;
Expenses that CANNOT be charged to the GAD budget Provision for contingency funds or "other services" of PAPs;
Car-pooling, gas masks for traffic/ environment enforcers, among others; Purchase of supplies, materials, equipment and vehicles for the general use of the agency.
Expenses that CANNOT be charged to the GAD budget The following expenses may NOT be charged to the GAD budget UNLESS they are justified as clearly addressing a specific gender issue: - Physical, mental and health fitness including purchase of equipment and information dissemination materials; - Social, rest and recreation activities; - Religious activities and implementation of cultural projects; and - Construction expenses
PCW shall endorse GPBs if: • They are part of the consolidated agency GPBs • Additional information or comments are responded and accepted within set time frames • They are accompanied by GAD accomplishment reports DBM shall return to the submitting agency GAD plans and budgets that do not have PCW’s endorsement.
GAD FUND AUDIT COA to issue guidelines on GAD funds audit and to conduct actual audit of GAD funds
PART
3
59
Short Exercise in completing the GPB and GAD AR Templates
Thank you
for Listening
May the Filipino women and men , and the future generations reap our efforts for gender